(a)
Except as provided in paragraph (b) of this section, a person must obtain an operating permit under the IRC in order to:
(1)
Distill for industrial use;
(2)
Warehouse spirits for industrial use;
(4)
Warehouse spirits (without bottling) for nonindustrial use;
(5)
Bottle or package spirits for industrial use;
(6)
Manufacture articles; or
(7)
Engage in any other distilling, warehousing, or processing operation not required to be covered by a basic permit under the Federal Alcohol Administration Act (49 Stat. 978; 27 U.S.C. 203, 204 ).
(b) Exception.
The requirement to obtain an operating permit does not apply to an agency of a State, or political subdivision of a State, or an officer or employee of, and acting for, such an agency.
Code of Federal Regulations
(
26 U.S.C. 5171, 5271
)